On January 15, the end of the first pay period of the year, North Companys employees earned $26,000 of sales salaries. Withholdings from the employees salaries include FICA Social Security taxes at the rate of 6.2%, FICA Medicare taxes at the rate of 1.45%, $2,500 of federal income taxes, $648 of medical insurance deductions, and $170 of union dues. No employee earned more than $7,000 in this first period.

Prepare the journal entry to record North Companys January 15 salaries expense and related liabilities.

Record the employee payroll for period.